The introductory part examines the issues to which the thesis proposes solutions. Relevant socioeconomic tendencies are explained as they serve as a basis for the proposed legislative measures. The elaboration opens with a summary of theoretical grounds and the legal framework for property taxation and the taxation of capital income with a special review of the tax reform proposed by Thomas Piketty in his work Capital in the 21st Century. The following part explores various current crowdfunding models and the legal framework which the United Kingdom and the United States of America had introduced to regulate them. Subsequently, two varieties of the dispersive model of microfinancing the economy, similar to crowdfunding, are therefore proposed. The main difference between current crowdfunding models and the one proposed in the thesis is the role of the state which acts as an intermediary as opposed to a private platform which fulfils that role in existing models. Since the proposed model features the characteristic of being backed by the state, the next part describes a system of tax incentives, in other words state aid, in compliance with European competition regulation, which is aimed at broadening the newly formed base of tax payers participating in the model. The last part of the elaboration is a procedure for phase implementation of the model and a proposition for a progressive capital income tax, as a witholding tax to be introduced for taxing capital income of a newly broadened base of taxpayers.